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Financial Reporting Insights

FASB proposes to expand hedge accounting

A recent proposed ASU presents a portfolio layer method to allow multiple layers of a single closed portfolio to be hedged.







Financial Reporting Insights

Early adoption of ASU 2020-06

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.














Financial Reporting Insights

GASB proposes implementation guidance

The GASB recently released a proposed implementation guide to address a wide array of practice issues related to GASB Statements.